United States Tax Court July 22, 2004, No. 1195-04 (Van Arsdalen v. Comm'r)

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United States · · · 22-07-2004

lead-opinion

OPINION

Dawson, Judge:

This case was assigned to Chief Special Trial Judge Peter J. Panuthos, pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Chief Special Trial Judge, which is set forth below.

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